Last Updated: July 9, 2013
TERMS AND CONDITIONS OF USE OF SITE
This website ("Site") is provided by Certified Management Accountants of Ontario ("CMA Ontario") conditional on your acceptance of the terms and conditions of use set out below ("Terms and Conditions"). By accessing, reading and making use of this Site, you agree, on your own behalf and on behalf of any entity on whose behalf you may be acting, to be bound by the Terms and Conditions. If you do not wish to be bound by the Terms and Conditions, you should not use this Site. All orders, data and fee submissions made through this Site are also governed by these Terms and Conditions.
CHANGES TO TERMS AND CONDITIONS
CMA Ontario may add to or remove, modify or otherwise change any part of the Terms and Conditions at any time. Changes will be effective when the changed Terms and Conditions are posted on this Site. You should check the Terms and Conditions frequently for changes by checking the date of "Last Update" at the top of this document. If any change to the Terms and Conditions is not acceptable to you, you should discontinue your use of this Site immediately. Your continued use of this Site after changes to the Terms and Conditions are posted thereon will constitute acceptance of the changes.
CHANGES TO THIS SITE
CMA Ontario may terminate, change, suspend or discontinue any aspect of this Site at any time without notice. Without limiting the generality of the foregoing, CMA Ontario may change the availability of any features, institute new, or change existing, fees or charges for the use of the Site or any features thereof, add, remove, modify or otherwise change any contents on this Site, impose limits on certain features or restrict access to parts or all of this Site. CMA Ontario reserves the right, but not the duty, to correct any errors or omissions in any portion of this Site at any time without notice.
OWNERSHIP AND USAGE
Copyright © Certified Management Accountants of Ontario (unless otherwise indicated). All rights reserved.
All textual and graphic content on this Site, its organization and presentation, and the organization and domain name are the copyrighted property of CMA Ontario. Images of people used on this Site are used with permission or in accordance with applicable law. Reuse of them without permission may violate the privacy and publication rights of those persons.
The contents of this Site may not be transmitted, transcribed, reproduced, stored or translated into any other form without the prior written permission of CMA Ontario, unless specifically provided for as follows. In particular, CMA Ontario permits you to display the content of this Site on your computer and to print, download and use the underlying HTML, text, audio clips, video clips and other content available to you on this Site provided that,
- this is for your personal education or your own professional business with respect to the practice of management accounting or the provision of management accounting services;
- you do not modify the content of this material; and
- you include with and display on each copy the copyright notice.
No other use of this Site is permitted. Without restricting the generality of the foregoing, you may not make commercial use of the content of this Site, include the content of this Site in or with any product that you create or distribute or copy the content of this Site onto your own or another's website.
Some of the content on this Site may be subject to the copyright of another source. There may be additional restrictions on the reproduction of such content. Details concerning copyright ownership and any special restrictions on reproduction are indicated on the relevant page(s) of this Site and they should be observed.
“CMA” is a trademark owned by Chartered Professional Accountants of Canada.
All other trademarks, trade names or service marks mentioned on this Site are the property of their respective owners.
If you want to link to this Site, you may do so, provided you agree to the link conditions described below ("Link Conditions"):
- A link may be established to the following page of this Site: http://www.cmaontario.org/. Links may not be established to any other pages on this Site without the prior written permission of CMA Ontario.
- If you link to this Site, your website,
- may not imply that CMA Ontario is endorsing you or your products or services;
- may not imply an affiliation between you or any entity on whose behalf you may be acting without the prior written consent of CMA Ontario;
- may not misrepresent your relationship with CMA Ontario or present false or misleading impressions about CMA Ontario or its services; and
- may not contain content that may be interpreted as distasteful or offensive.
- CMA Ontario shall have no responsibility or liability for any content appearing on your website.
- CMA Ontario may at any time, in its sole discretion, immediately terminate your right to link to this Site, with or without cause. If CMA Ontario exercises this right, you will immediately remove all links to this Site.
- CMA Ontario may amend these Link Conditions at any time. You agree to abide by these Link Conditions and the other Terms and Conditions on this Site, as amended from time to time.
By establishing a link to this Site, you will be deemed to have agreed to these Link Conditions.
WEBSITES LINKED TO THIS SITE
Certain websites may be linked to this Site. Not all of these links may have been permitted by CMA Ontario. Regardless of whether a link has been permitted by CMA Ontario, CMA Ontario is not responsible for the contents of any website that is linked to this Site. CMA Ontario makes no representations or warranties, and does not endorse, any website that is linked to this Site, the contents of any such website, the information appearing on any such website or any of the products or services described on any such website. The fact that a website is linked to this Site does not imply that CMA Ontario sponsors, endorses or is affiliated or associated with the entity that owns or is responsible for the website.
Certain links on this Site may take you to other websites. CMA Ontario provides these links only as a convenience. CMA Ontario is not responsible for the contents of any linked website. CMA Ontario makes no representations or warranties regarding, and does not endorse, any linked website, the contents thereof, the information appearing thereon or any of the products or services described thereon. Links do not imply that CMA Ontario sponsors, endorses or is affiliated or associated with the entity that owns or is responsible for any linked website. If you decide to visit any linked websites, you will do so at your own risk.
By submitting content, users of this Site warrant that they have full right and authority to submit that content. Users may not contribute, post or transmit unlawful, defamatory, or threatening material, that which would constitute or encourage criminal offences, or violate any law. CMA Ontario reserves the right not to publish, or to remove, any content CMA Ontario deems inappropriate for any reason whatsoever.
Without the use of secure encryption, the Internet is not a secure medium and privacy cannot be ensured. Internet email is vulnerable to interception and forging. CMA Ontario cannot ensure the privacy and authenticity of any information, and will not accept any instructions, that you send to us over the Internet. CMA Ontario will not be responsible for any damages you may incur if you communicate confidential information to us over the Internet or if we communicate such information to you at your request.
If you breach any provision of these Terms and Conditions, you may no longer use this Site. CMA Ontario may, at any time, for any reason, and without any prior notice or liability, change, suspend or terminate this Site or part of it, or withdraw your permission to use this Site. If the Terms and Conditions or your permission to use this Site is terminated for any reason, the Terms and Conditions will nevertheless continue to apply and be binding upon you indefinitely in respect of your prior use of this Site.
Any use of or reliance on this Site, the contents of this Site or the information provided through this Site shall be at your sole risk. CMA Ontario makes no representation or warranty of any kind regarding this Site, the contents of this Site or the information provided through this Site, all of which are provided on an "AS IS" and "AS AVAILABLE" basis. CMA Ontario expressly disclaims all representations, warranties, conditions and endorsements as to the operation of this Site, the contents of this Site or the information provided through this Site. Without limiting the generality of the foregoing, CMA Ontario makes no warranty as to the accuracy, quality or completeness of the contents of this Site or information provided through this Site, nor to merchantability or fitness for a particular purpose, nor to title or non-infringement, nor to the absence of any software virus or other harmful component. CMA Ontario does not warrant that this Site or the delivery, hosting and ancillary services or facilities of third party suppliers utilized by CMA Ontario will continue to operate, will operate without interruptions or will be error-free.
None of the information provided on this Site or provided through this Site is provided as accounting advice and it shall not be relied upon as such.
CMA Ontario is not responsible for loss, incomplete, illegible, misdirected or stolen messages or mail, unavailable connections, failed, incomplete, garbled, or delayed transmissions, online failures, hardware, software, or other technical malfunctions or disturbances.
LIMITATION OF LIABILITY
In no circumstances shall CMA Ontario, its directors, officers or employees be responsible or liable for any loss or damages whatsoever, including (without limiting the generality of the foregoing) any direct, indirect, incidental, special, punitive or consequential damages, arising from or in connection with your use of, access to or your reliance on, or your inability to use or access, this Site, any contents of this Site, any information provided through this Site, any external links on this Site, any website linked to this Site, or any contents thereof, any website linking to this Site, or any contents thereof, or any delivery, hosting and ancillary services or facilities of third party suppliers utilized by CMA Ontario.
CMA Ontario is not responsible and assumes no liability for third party contents of this Site or third party information provided through this Site.
This Site is controlled by CMA Ontario from its offices within the Province of Ontario in Canada. This Site can be accessed from all provinces and territories of Canada, as well as from other countries around the world. As each of these jurisdictions has laws that may differ from those of the Province of Ontario, all matters relating to access to, or use of, this Site or any website linked to this Site, shall be governed by the laws of the Province of Ontario and the laws of Canada applicable therein.